Income Tax - Case Law - Samsung India Electronics Private Limited Formerly Samsung Telecommunication India Private Limited Versus Assistant Commissioner of Income Tax Circle 7 1 New Delhi 2013 7 TMI 35 ITAT DELHI

Transfer pricing adjustment TPO AO held the position of the appellant company with regard to manufactured goods sold to the AEs is that of a contract manufacturer Transfer Pricing Adjustment to royalty Held that Royalty .......... Income Tax - Case Law